Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Sales And Use Tax Law

CHAPTER 2. THE SALES TAX

Article 1. Imposition of Tax

Section 6051.7

6051.7. Imposition and rate of additional sales tax. (a) In addition
to the taxes imposed by Section 6051 and any other provision of this part,
for the privilege of selling tangible personal property at retail, a tax is hereby
imposed upon all retailers at the rate of 1 percent of the gross receipts of any
retailer from the sale of all tangible personal property sold at retail in this
state, on and after April 1, 2009.

(b) This section shall cease to be operative on July 1, 2011, unless the
Director of Finance makes the notification pursuant to Section 99040 of the
Government Code, in which case this section shall cease to be operative on
July 1, 2012.